222                                         LAWS OF MARYLAND                          [Ch. 11

REVENUE CODE OF 1954, OR WHICH IS A "CHARITABLE TRUST" AS
DEFINED IN § 4947 (A) (1) OF THE INTERNAL REVENUE CODE OF
1954, THESE SHALL BE DISTRIBUTED, FOR THE PURPOSES
SPECIFIED IN THE TRUST INSTRUMENT, FOR EACH TAXABLE YEAR,
AMOUNTS AT LEAST SUFFICIENT TO AVOID LIABILITY FOR THE
TAX IMPOSED BY § 4942 (A) OF THE INTERNAL REVENUE CODE OF
1954.

REVISOR'S NOTE: This section presently appears as
Art. 16, §199E. No change is made.

14-306. JUDICIAL DETERMINATION.

THE PROVISIONS OF §§14-304 AND 14-305 OF THIS
[[ARTICLE]] SUBTITLE DO NOT APPLY TO ANY TRUST TO THE
EXTENT THAT A COURT OF COMPETENT JURISDICTION DETERMINES
THAT THE APPLICATION WOULD BE CONTRARY TO THE TERMS OF
THE INSTRUMENT GOVERNING THE TRUST AND THAT IT MAY NOT BE
CHANGED PROPERLY TO CONFORM TO THESE SECTIONS.

REVISOR'S NOTE; This section presently appears as
Art. 16, §199F. The only changes are in style
and language.

14-307. RIGHTS AND POWERS OF COURTS AND ATTORNEY
GENERAL.

THE RIGHTS AND POWERS OF THE COURTS OR THE ATTORNEY
GENERAL WITH RESPECT TO ANY TRUST ARE NOT IMPAIRED BY ANY
PROVISIONS OF §§14-303 THROUGH 14-309.

REVISOR'S NOTE: This section presently appears as
Art. 16, §199G. The only changes are in style
and language.

14-308. REFERENCES TO INTERNAL REVENUE CODE INCLUDE
AMENDMENTS.

ALL REFERENCES TO SECTIONS OF THE INTERNAL REVENUE
CODE OF 1954 SHALL INCLUDE FUTURE AMENDMENTS TO THESE
SECTIONS AND CORRESPONDING PROVISIONS OF FUTURE INTERNAL
REVENUE LAWS.

REVISOR'S NOTE: This section presently appears as
Art. 16, §199H. A change is made in language.

GENERAL REVISOR'S NOTE

The Commission to Revise the Annotated Code, in
compiling Title 14 of the Estates and Trusts Article,
concluded that certain provisions of present law
originally allocated to Title 14 are repetitious,
obsolete, or more properly allocable elsewhere.